Swarten Corporation issued 800 shares of no-par common stock for $8,780. Prepare Swarten?s journal entry if (a) the stock has no stated value, and (b) the stock has a stated value of $2 per share. (Credit account titles are automatically indented when amount s entered. Do not n dent manually. If no entry s required, select No Entry for the account titles and enter 0 for the amounts.)